{
  "url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-1/paragraph-20",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2010/schedule-1/paragraph-20.json",
  "legislation": "ukpga/2010/31",
  "legislation_title": "Finance (No. 2) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2010",
  "path": "schedule/1/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "(1) Chargeable gains treated as accruing to an individual under section 12(2) of TCGA 1992 (non-UK domiciled individuals to whom remittance basis applies) in the tax year 2010-11 are to be treated for the purposes of this Schedule as accruing on the day the related foreign chargeable gains are remitted.\n(2) For the purposes of sub-paragraph (1), foreign chargeable gains under section 809J of ITA 2007 (section 809I: order of remittances) in the tax year 2010-11 are to be treated as remitted before 23 June 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/20",
    "retrieved_at": "2026-10-29T09:09:51.999037+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}